Due to COVID and reduced opening we have fallen below the VAT threshold and do not need to pay VAT. Do I have to complete a VAT return at the end of the quarter as Zero?

Welcome to the Community, marynm1966.

I know the importance of being able to submit the tax return on time. Allow me to point you in the right direction about your concern.

Since the business’s VAT has fallen to the threshold, I recommend contacting the HMRC. They can provide detailed information on how to handle this type of situation and ensure you’re compliant with the agency’s policies. This will also prevent from paying any penalties.

For additional resources, let me share the Business tax guide. It contains articles about the deferring of VAT payments and processing of VAT returns.

I’m also adding the Submit a VAT return in QuickBooks Online article for future reference. It provides a breakdown of reports you need to help make sure the data on the tax form is correct. From there, you’ll find answers to frequently asked questions about filing the VAT form. 

Click the Reply button if you need assistance with handling VAT payments and returns. I’ll be right here to answer them for you. Have a good one.